Local Government Quarterly Performance Report FY 2019/20 Vote:514 Kaberamaido District Quarter4 Terms and Conditions I hereby submit Quarter 4 performance progress report. This is in accordance with Paragraph 8 of the letter appointing me as an Accounting Officer for Vote:514 Kaberamaido District for FY 2019/20. I confirm that the information provided in this report represents the actual performance achieved by the Local Government for the period under review. Akera John Bosco Date: 29/09/2020 cc. The LCV Chairperson (District) / The Mayor (Municipality) 1 Local Government Quarterly Performance Report FY 2019/20 Vote:514 Kaberamaido District Quarter4 Summary: Overview of Revenues and Expenditures Overall Revenue Performance Ushs Thousands Approved Budget Cumulative Receipts % of Budget Received Locally Raised Revenues 378,585 250,652 66% Discretionary Government 1,890,060 2,283,588 121% Transfers Conditional Government Transfers 11,623,787 13,294,500 114% Other Government Transfers 2,652,338 1,261,070 48% External Financing 791,249 428,028 54% Total Revenues shares 17,336,019 17,517,837 101% Overall Expenditure Performance by Workplan Ushs Thousands Approved Cumulative Cumulative % Budget % Budget % Releases Budget Releases Expenditure Released Spent Spent Administration 1,884,438 3,167,703 3,158,986 168% 168% 100% Finance 241,092 221,557 221,129 92% 92% 100% Statutory Bodies 576,462 519,497 519,497 90% 90% 100% Production and Marketing 686,263 719,892 719,148 105% 105% 100% Health 3,032,246 3,165,016 3,112,562 104% 103% 98% Education 7,022,958 7,213,334 7,095,041 103% 101% 98% Roads and Engineering 897,239 843,856 843,855 94% 94% 100% Water 321,884 320,942 316,944 100% 98% 99% Natural Resources 67,690 65,252 65,252 96% 96% 100% Community Based Services 2,472,980 1,145,015 1,144,691 46% 46% 100% Planning 70,699 70,881 70,503 100% 100% 99% Internal Audit 41,374 35,811 30,027 87% 73% 84% Trade, Industry and Local 20,693 20,693 18,633 100% 90% 90% Development Grand Total 17,336,019 17,509,446 17,316,268 101% 100% 99% Wage 6,943,954 7,900,600 7,738,471 114% 111% 98% Non-Wage Reccurent 6,555,851 6,130,432 6,129,732 94% 94% 100% Domestic Devt 3,044,964 3,050,386 3,019,817 100% 99% 99% Donor Devt 791,249 428,028 428,249 54% 54% 100% 2 Local Government Quarterly Performance Report FY 2019/20 Vote:514 Kaberamaido District Quarter4 Summary of Cumulative Receipts, disbursements and expenditure for FY 2019/20 During the quarter, the district received a cumulative total of Shs. 17,517,837,000 (101%) against the annual target of 100% implying an over performance of 1%. These revenues mainly consisted of Discretionary Government transfers amounting to Shs. 2,283,588,000 (121%), Conditional Government Transfers Shs.13,294,500 (114%), Locally Raised revenues Shs.250,652,000 (66%). Other Government Transfers Shs 1,261,070,000 (48%) and External Financing Shs. 428,028,000 (54%). However there was an over performance in Fund sources such as Discretionary Government transfers and Conditional Government transfers by 20% and 12% respectively. This was due to the supplementary received on Wage, Pensions and Gratuity expenses and COVI-19 funds in the health department Under performance was due to non-release of funds by Donor partners especially Global fund, TASO, UNICEF and WHO which is at 0% release for Fourth quarter and also low revenue collections which were brought about by COVID -19 pandemic and also over estimations which could be achieved by Sub-counties. Expenditure: A cumulative total of Ugx 17,316,268.000 (101%) was spent against the releases of Ugx. 17,509,466.000 implying an under performance by (ugx. 193,178,000)1% which was due to balances in Wages of ugx. 162,129,000 since the recruitment process could not be finalized due to COVI-19 restriction and a balance from the development funds of ugx. 30,569,000 meant for UGIFT seed secondary school in Kakure SC. There was an over performance of expenditure in the sectors of Health, Administration, Production and Education departments by 68%, 4%, 5% and 3% respectively which due to COVID -19 funds which came as a supplementary and system challenges which captured figures twice in the previous quarters whereas the departments of Internal Audit and Trade and Industry low expenditures of 84% and 90% respectively. Cumulative Revenue Performance by Source % of Budget Ushs Thousands Approved Budget Cumulative Receipts Received 1.Locally Raised Revenues 378,585 250,652 66 % Local Services Tax 62,559 31,139 50 % Land Fees 23,145 5,299 23 % Occupational Permits 0 0 0 % Casinos and Gaming 0 0 0 % Local Hotel Tax 2,500 41 2 % Application Fees 1,661 400 24 % Business licenses 19,975 9,512 48 % Liquor licenses 257 2 1 % Other licenses 780 50 6 % Rent & Rates - Non-Produced Assets ±from private 3,107 1,180 38 % entities Sale of (Produced) Government Properties/Assets 24,753 5,100 21 % Rent & rates ±produced assets ±from private entities 67 0 0 % Park Fees 22,517 5,402 24 % Property related Duties/Fees 16,450 2,440 15 % Advertisements/Bill Boards 3,367 650 19 % Animal & Crop Husbandry related Levies 25,803 6,235 24 % Registration (e.g. Births, Deaths, Marriages, etc.) fees 4,162 1,430 34 % Registration of Businesses 1,693 2,307 136 % Educational/Instruction related levies 716 0 0 % Agency Fees 15,265 13,435 88 % Inspection Fees 2,629 2,145 82 % 3 Local Government Quarterly Performance Report FY 2019/20 Vote:514 Kaberamaido District Quarter4 Market /Gate Charges 130,004 53,426 41 % Other Fees and Charges 17,027 10,915 64 % Miscellaneous receipts/income 150 99,544 66363 % 2a.Discretionary Government Transfers 1,890,060 2,283,588 121 % District Unconditional Grant (Non-Wage) 462,672 471,441 102 % Urban Unconditional Grant (Non-Wage) 26,929 26,929 100 % District Discretionary Development Equalization Grant 583,244 583,244 100 % Urban Unconditional Grant (Wage) 78,082 179,019 229 % District Unconditional Grant (Wage) 721,580 1,005,402 139 % Urban Discretionary Development Equalization Grant 17,553 17,553 100 % 2b.Conditional Government Transfers 11,623,787 13,294,500 114 % Sector Conditional Grant (Wage) 6,144,293 6,716,179 109 % Sector Conditional Grant (Non-Wage) 1,559,625 1,725,139 111 % Sector Development Grant 1,669,441 1,731,838 104 % Transitional Development Grant 766,924 710,000 93 % General Public Service Pension Arrears (Budgeting) 234,595 234,595 100 % Salary arrears (Budgeting) 91,045 91,045 100 % Pension for Local Governments 703,752 881,819 125 % Gratuity for Local Governments 454,112 1,203,885 265 % 2c. Other Government Transfers 2,652,338 1,261,070 48 % Northern Uganda Social Action Fund (NUSAF) 1,780,607 955,387 54 % Support to PLE (UNEB) 9,000 15,194 169 % Uganda Road Fund (URF) 408,515 290,489 71 % Vegetable Oil Development Project 15,000 0 0 % Youth Livelihood Programme (YLP) 439,216 0 0 % 3. External Financing 791,249 428,028 54 % The AIDS Support Organisation (TASO) 206,000 76,138 37 % United Nations Children Fund (UNICEF) 176,581 13,170 7 % United Nations Population Fund (UNPF) 80,577 27,685 34 % Global Fund for HIV, TB & Malaria 182,798 0 0 % World Health Organisation (WHO) 145,292 311,035 214 % Total Revenues shares 17,336,019 17,517,837 101 % Cumulative Performance for Locally Raised Revenues By the end of the quarter, the district had collected a cumulative total of UGX 250,652,000 as locally raised revenue, there was an under performance in all the revenue sources mainly accruing from LST, Market/Gate charges, Business Licenses, Sale of produced Government Properties/Assets. this is due to over estimation of the revenues from some sources and exaggerating of the revenue bases Cumulative Performance for Central Government Transfers 4 Local Government Quarterly Performance Report FY 2019/20 Vote:514 Kaberamaido District Quarter4 There was an under performance in the central government transfers. This was mainly due to the non release of funds for General Public pension arrears, non release of salary arrears, non release of transitional development funds for health sector, However there was an over performance in most revenue sources such as; Pension for LGs, Gratuity for LGs, Sector Wage for Production and health, sector Non wage for Health specifically for COVID management, Sector Wage for Education, and District Unconditional Grant Wage which came as supplementary budgets. Cumulative Performance for Other Government Transfers There was an under performance by all the planned revenue sources such as, YLP no funds, NUSAF III lesser budget was released, and Uganda Road Fund. Cumulative Performance for External Financing The Deviation in External Financing are due to non remittance of Funds by the donors as planned. This was mainly caused by Global Fund, TASO and UNICEF which totally did not remit anything whereas UNFPA remitted only 25% of their plan for the quarter 5 Local Government Quarterly Performance Report FY 2019/20 Vote:514 Kaberamaido District Quarter4 Expenditure Performance by Sector and SubProgramme Uganda Shillings Thousands &XPXODWLYH([SHQGLWXUH 4XDUWHUO\([SHQGLWXUH 3HUIRUPDQFH 3HUIRUPDQFH Approved Cumulative % Budget Plan for Quarter %Quarter Budget Expenditure Spent the outturn Plan quarter Sector: Agriculture Agricultural Extension Services 54,955 54,955 100 % 13,739 13,796 100 % District Production Services 631,308 664,194 105 % 123,745 257,678 208 % Sub- Total 686,263 719,148 105 % 137,484 271,474 197 % Sector: Works and Transport District, Urban and Community Access Roads 866,039 824,833 95 % 117,643 75,262 64 % District Engineering Services 31,200 19,022 61